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InternalControlsforPayrollFunction8400TheAssistantSuperintendentforBusinessand/ortheFinanceDirectorshallhavetheprimaryresponsibilityforthepayrollfunctionandtheimplementationofinternalcontrolsthatadequatelysecureandsafeguardpayrollresources.ThedailyoperationoftheinternalcontrolsnecessarytosecureandsafeguardthepayrollresourcesshallbedelegatedtotheBusinessManagerwhoshallreportdirectlytotheAssistantSuperintendentforBusinessand/ortheFinanceDirectorofanyrecognizeddeficiencyinanyinternalcontrolproceduresrelatedtothepayrollfunctionoftheBOCESBusinessOffice.Inprovidingacheckandbalancesystemwithinthepayrollfunction,theAssistantSuperintendentforBusinessand/ortheFinanceDirectorshalldoaperiodiccheckofthedailyoperationoftheinternalcontrolstoensurecompliance.Withinthepayrollfunction,BOCESBusinessmanagementshallevaluatethedesignofitspayrollfunctionandimplementcontrolsandprocedurestoadequatelyprotectitspayrollresourcesincludingbutnotlimitedtosegregatingpayrollprocessingdutiesfrompayrollpaymentdistributi...